Hawaii Sales Tax on Occasional Sales Hawaii: Sales Tax Handbook


Are Occasional Sales subject to sales tax?

While Hawaii's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Hawaii, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Hawaii.

General Occasional Sales
In the state of Hawaii, the law includes exemption provisions for a retailer selling property, so long as the transaction is not in the regular course of business.

Motor Vehicles
Sales of motor vehicles are exempt from the sales tax in Hawaii.

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Source: http://www.salestaxhandbook.com/hawaii/sales-tax-taxability/occasional-sales